460                         LAWS OF MARYLAND.                 [CH. 164

The said town clerk and treasurer shall, within thirty days
after the close of such sale, make a full report thereof to the
Circuit Court for Frederick County, setting forth his proceed-
ings in the premises in detail, and showing to whom and at
what price such several parcels were respectively sold, and the
amount of taxes and interest accrued, the pro rata of costs and
advertising such sale and all other expenses, and the surplus
fund in each instance; with such report he shall file a copy of
the printed list and notice of sale. The said Court shall ex-
amine the said proceedings; and if the same appear to be regu-
lar and the provisions of the law in relation thereto have been
complied with, shall order notice to be given by advertisement
warning all persons interested in the property sold to be and
appear in said Court by a certain day to be named in said
order, to show cause, if any they have, why said sale should
not be ratified and confirmed; and after hearing the objec-
tions, if any, the Court in its discretion, shall in one order
ratify and confirm all sales so made, and then entitled to be
ratified and confirmed, and the purchaser or purchasers there-
of, shall, on payment of the purchase, money, have a good title
to the property sold, subject only to owner's right to redeem,
as hereinafter provided; but, if in the judgment of the Court,
good cause be shown against the ratification of the sale of any
parcel of land or other property so sold, the said sale shall be
set aside as to such parcel of property; in which case the said
town clerk and treasurer shall within thirty days proceed to a
new sale of said property and bring the proceeds into Court,,
out of which shall be paid the purchase money paid to the town
clerk and treasurer on said rejected sale, and all taxes assessed
on said property since said sale, and all costs and expenses
properly incurred in said Court, with interest on all such sums
from the time of payment; but such sale shall not be set aside
if the provisions of the law appear to have been substantially
complied with, and the burden of proof shall be on the ex-
ceptant to show the same to be invalid; and for the purpose of
making a just distribution of the proceeds of any sale ratified
and confirmed, the said Court may pass all such orders as may
be just and equitable; and shall have as full and complete
jurisdiction as though it were sitting as a Court of Equity.

Whenever real estate shall be sold by the town clerk and
treasurer the person who was the owner thereof prior to the
sale may redeem same within the period of twelve calendar